“后农业税时代”对农业征税制度设计财政学专业论文.docxVIP

PAGE PAGE 6 the cancellation of the agricultural tax and its economic and social impact. The second part summarizes a series of characteristics by comparing the major international agricultural tax systems as follows: imposing taxes on agriculture under a unified tax system for rural and urban areas; establishing special policy for the preferential taxes on the circulation tax, income tax, property tax. And only a few countries have constructed the agricultural tax, but the farmers’ burdens are relatively lower. Then we can get some enlightenment. The third part analyzes the two problems and three solutions about imposing taxes on agricultural in “the post-agricultural-tax era”. The paper argues that, for the time being, our main task is to make preparations for constructing modern tax system in rural areas, and should unifying urban and rural tax systems in a long term. Value-added tax plus income tax and plus land-use tax will be an appropriate choice. The forth part aims at the problems of rural development after the abolition of agricultural tax, then discusses the reform measures which include speeding up the reforms of the grass-roots unit, establishing a new supply mechanism for rural public goods and reforming the system of property rights for rural areas. The conclusion part is mainly the summary of this thesis, the appraisement, the suggestions for study direction in the future and the shortcomings of this thesis. After the abolition of agricultural tax, the tendency of the rural tax is urgently needed to be studied and solved. The design of the system of imposing tax on agriculture in the post-agricultural-tax era needs consider more, gradually establishing a scientific and standardized tax system on the basis of abiding by certain principles. At the same time, the design of the system is a systematic project, only when being planned as a whole can the ultimate success be achieved. Local or individual reforms can hardly accomplish the mission independe